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5、ountsreceivable應(yīng)收賬款A(yù)ccountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)Accrualaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì)Accruals應(yīng)計(jì)項(xiàng)目Accruedpayables應(yīng)付款項(xiàng)Accumulateddepreciation累計(jì)折舊Activitymethod作業(yè)方法Activityratios作業(yè)比率Actuary精算師,精算Additionalpaid-incapital資本公積Agingschedule賬齡分析表Allowancemethod備抵法Amortization攤銷Analyticreview分析性復(fù)

6、核Annualreport年報(bào)Annuity年金Appropriationofretainedearnings留存收益分配Asset資產(chǎn)Assetdepreciationrange(ADR)資產(chǎn)折舊范圍Assetimpairment資產(chǎn)清理AssetmixAssetretirement資產(chǎn)報(bào)廢Assetturnover資產(chǎn)周轉(zhuǎn)率Audit審計(jì)Auditcommittee審計(jì)委員會(huì)Auditopinion審計(jì)意見Auditreport審計(jì)報(bào)告Authorizedshares授權(quán)股本，注冊(cè)股份Available-for-salesecurities短期投

7、資AveragingassumptionBBaddebts壞賬Balancesheet資產(chǎn)負(fù)債表Bankreconciliation銀行對(duì)賬單Basicearningspershare基本每股盈利Betterment改良boardofdirectors董事會(huì)bond債券契約bondspayable應(yīng)付債券bookgain/loss賬面收益/損失bookvalue賬面價(jià)值borrowingcapacity融資能力businessacquisition企業(yè)兼并businesscombination企業(yè)合并businessenvironmentbusine

8、sssegment企業(yè)內(nèi)部責(zé)任單位CCallprovision提前贖回條款Capital資產(chǎn)Capitall